During the last five complete calendar years the number of applications received by HM Revenue and Customs and the average time taken to issue a decision are as follows:

2012

2013

2014

2015

2016

Applications received

55

45

58

91

300

Average time taken to issue a decision (days)

123

96

124

120

128

As of 28 March 2017, there had been 32 UK AEO applications received for 2017. There has been a significant increase in applications since the introduction of the Union Customs Code from 1 May 2016.

The Union Customs Code provides a period of 120 days for an AEO decision to be issued. A further 60 day extension is allowed where the customs authority considers it necessary, providing a total of 180 days if required.